The Compliance and Enforcement Programme: HM Revenue & Customs

HC 1588, Report by the Comptroller and Auditor General, Session 2010-12

National Audit Office (NAO)
TSO (The Stationery Office)

'The Compliance and Enforcement Programme: HM Revenue & Customs (HC 1588)' reports on the performance of the major HM Revenue & Customs (HMRC) initiative to improve the way it tackles evasion.

The Compliance and Enforcement Programme delivered 4.32 billion of additional tax yield between 2006 and 2011 and forecasts that it will generate an additional 8.87 billion of yield between 2011-12 and 2014-15. It also reduced staff numbers and introduced a range of improvements in its compliance work. The Department has introduced new capabilities, notably the use of IT, to identify incidences of evasion more effectively, although it is not yet exploiting the full potential of the new systems.

HMRC had to defer and reduce the scope of projects to keep within annual budgetary limits, leading to reductions in benefits. The Programme cost 387 million to 2011-12 and was made up of over 40 projects. It aimed to increase compliance yield - the measure of additional tax arising from compliance work - by 4.56 billion between 2006 and 2011. However, HMRC will not achieve all of the Programme's forecast benefits because of changes to scope or slippage in delivering projects, as well as over-optimism in its forecasts.

HMRC did not routinely measure the impact of the Programme on customer experience and it could achieve better value for money from its investment in compliance work by improved understanding of the impact of individual projects, and ensuring that its staff have the capacity to exploit new systems to the full.

Extent 33 pages ISBN 9780102975420
Size A4 Price £16.00
Format Paperback Published 01 Mar 2012
Availability Colour copy: 3 - 5 days Availability help (opens in new window) Delivery Delivery options and charges
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